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Appeal over provincial insurance premium tax and Indian Act exemption. The Court held a band is a “person” under the IPTA, but the premiums were exempt under s. 87.
The court held an Indian band was not a “person” under the IPTA, found s. 87 of the Indian Act did not exempt the policies, and ordered a refund of the tax paid.
The court stayed an employment and intellectual property dispute for lack of territorial competence, finding no real and substantial connection to British Columbia.
Applying the connecting‑factors test and relevant authorities (Recalma, Lewin, Sero, Williams), the court found the interest income was generated by issuers and economic activity situated off‑reserve and that Carnaby's mere corporate residence on a reserve and role as intermediary were insufficient to situate the passive investment income on a reserve; accordingly the interest was taxable and the appeals dismissed.
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Court held funds in a band’s commercial bank account were not exempt under s. 90(1)(b) of the Indian Act and allowed payment out to the plaintiff, with a 30-day stay.
The court found as a fact the appellant did not collect GST on the fees in issue; the payment of registration gave bands an intangible right to attend (personal property); applying the connecting factors test the situs of acquisition of those intangible rights was on-reserve because purchasers were located on reserves and the acquisitions were for band management activities benefiting the reserve; therefore the rights constituted personal property situated on a reserve within s.87 and the fees paid by bands totalling $693,818.30 were exempt from GST; remaining off-reserve fees totaling $812,1…
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The court held that securities held through an indirect multi-tiered system were not situated in British Columbia for probate fees, except one BC debenture.
Applying the connecting factors test (as developed in Williams and applied in Recalma), the interest derived from deposits/term investments at the Royal Bank's Ohsweken branch is sourced in the commercial mainstream off the reserve and not "situated on a reserve" for s.87 purposes; Bank Act s.461(4) does not operate to override that analysis because its deeming fiction does not extend to displace the connecting factors test when interpreting the Indian Act.
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The Supreme Court held that unemployment insurance benefits earned from reserve employment were situated on the reserve and exempt under s. 87 of the Indian Act.
The Supreme Court of Canada held that Quebec could not impose succession duties on certain railway bonds held in Ontario, because the bonds had no situs in Quebec.
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